What is Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT authority for?

The provisions of a Double Taxation Avoidance Agreement (DTAA) would prevail over the domestic law rate of Dividend Distribution Tax (DDT) under Section 115-O.

Which sections of the Income Tax Act does Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 244A, Section 246A, Section 90(2), Section 115-O, Section 115JB.

Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT (120 Taxmann.com 338)

Q: How many judgments cite Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT?

52 judgments on BharatTax cite Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT (120 Taxmann.com 338), spanning 2022 to 2025.

Mitsui Kinzoku Components India Private Limited, Rewari vs. DCIT, Circle, Rewari

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 1165/DEL/2022[2016-17]Status: DisposedITAT Delhi21 Jun 2023AY 2016-17

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasadassessment Year: 2016-17 Mitsui Kinzoku Dcit Components India Pvt. Ltd. Vs Circle Plant No.242-243, Industrial Rewari Growth, Centre, Sector-3 Bawal, Rewari-123501 Pan No.Aaecm3062B (Appellant) (Respondent)

Section 115(0)Section 250Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER Assessment Year: 2016-17 Mitsui Kinzoku DCIT Components India Pvt. Ltd. Vs Circle Plant No.242-243, Industrial Rewari Growth, Centre, Sector-3 Bawal, Rewari-123501 PAN No.AAECM3062B (APPELLANT) (RESPONDENT) Appellant by Sh. Ajit Jain, CA Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing: 19/06/2023 Date of Pronouncement: 21/06/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 25.03.2022 by NFAC, Delhi pertain…

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1953/DEL/2022[2018-19]Status: FixedITAT Delhi20 Apr 2023AY 2018-19

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1952/DEL/2022[2017-18]Status: FixedITAT Delhi20 Apr 2023AY 2017-18

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 521/DEL/2021[2016-17]Status: FixedITAT Delhi20 Apr 2023AY 2016-17

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Maruti Suzuki India Limited, New Delhi vs. ACIT, Spl. Range-6, New Delhi

ITA 8968/DEL/2019[2015-16]Status: HeardITAT Delhi20 Apr 2023AY 2015-16

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 8009/DEL/2018[2014-15]Status: HeardITAT Delhi20 Apr 2023AY 2014-15

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

Section 115

…आयकर अपीलीय अधधकरण म ुंबई पीठ “स्पेशल बैंच ”, म ुंबई श्री जी.एस.पन्नू,अध्यक्ष, श्री एन.वी. वास देवन, उपाध्यक्ष एवुं श्री धवकास अवस्थी, न्याधयक सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SPECIAL BENCH”, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT, SHRI N.V.VASUDEVAN, VICE PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent PAN: AAACE-2175-M C.O. NO.57/MUM/2…

Fosroc Chemicals (India) Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 968/BANG/2022[2018-19]Status: DisposedITAT Bangalore30 Nov 2022AY 2018-19

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Sandeep Chalapathy, CAFor Respondent: Sri.Gudimella V.P.Pavan Kumar, JCIT-DR

Section 115

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.968/Bang/2022 : Asst.Year 2018-2019 M/s.Fosroc Chemicals (India) The Deputy Commissioner of Private Limited Income-tax, Circle 3(1)(1) v. Bangalore. No.150, 2nd Floor, Embassy Point Infantry Road, GPO Bangalore North Bengaluru – 560 001. PAN : AAACF2300D. (Appellant) (Respondent) Appellant by : Sri.Sandeep Chalapathy, CA Respondent by : Sri.Gudimella V.P.Pavan Kumar, JCIT-DR Date of Pronouncement : 30.11.2022 Date of Hearing : 30.11.2022 O R D E R Per George George K, JM : Th…

Astrazeneca Pharma India Limited, Bangalore vs. Deputy Commissioner of Income Tax, Ltu, Circle-1, Bangalore

In the result, the revenue appeal is dismissed and the appeal filed by the assessee is partly allowed

ITA 460/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

Bench: Smt. Beena Pillai & Ms. Padmavathy S.It(Tp)A No. 460/Bang/2016 (Assessment Year: 2011-12)

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Manjunath Karkihalli, CIT-DR

Section 143(2)Section 143(3)Section 144CSection 144C(11)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “B” BENCH, BENGALURU Before Smt. Beena Pillai, Judicial Member and Ms. Padmavathy S., Accountant Member IT(TP)A No. 460/Bang/2016 (Assessment Year: 2011-12) M/s. Astra Zeneca Pharma India Ltd. vs DCIT (LTU), Circle -1 N1 12th Floor, Manyata Embassy JSS Towers, 100 Feet Ring Road Business Park, Rachenahalli Banashankari III Stage Bengaluru 560085 Outer Ring Road Bengaluru 560045 PAN – AABCA1722B (Appellant) (Respondent) IT(TP)A No. 446/Bang/2016 (Assessment Year: 2011-12) DCIT (LTU), Circle -1 vs M/s. Astra Zeneca Pharma India Ltd. JSS Towers, 100 Feet Ring Road…

DCIT, Bangalore vs. M/S Astra Zenca Pharma India Ltd., Bangalore

In the result, the revenue appeal is dismissed and the appeal filed by the assessee is partly allowed

ITA 446/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

Bench: Smt. Beena Pillai & Ms. Padmavathy S.It(Tp)A No. 460/Bang/2016 (Assessment Year: 2011-12)

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Manjunath Karkihalli, CIT-DR

Section 143(2)Section 143(3)Section 144CSection 144C(11)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “B” BENCH, BENGALURU Before Smt. Beena Pillai, Judicial Member and Ms. Padmavathy S., Accountant Member IT(TP)A No. 460/Bang/2016 (Assessment Year: 2011-12) M/s. Astra Zeneca Pharma India Ltd. vs DCIT (LTU), Circle -1 N1 12th Floor, Manyata Embassy JSS Towers, 100 Feet Ring Road Business Park, Rachenahalli Banashankari III Stage Bengaluru 560085 Outer Ring Road Bengaluru 560045 PAN – AABCA1722B (Appellant) (Respondent) IT(TP)A No. 446/Bang/2016 (Assessment Year: 2011-12) DCIT (LTU), Circle -1 vs M/s. Astra Zeneca Pharma India Ltd. JSS Towers, 100 Feet Ring Road…